Page 108 - DCOM409_CONTEMPORARY_ACCOUNTING

Unit 8: Corporate Reporting

(9) Patents, Trade Notes
Marks and
Designs
(10) Live Stock
(11) Vehicles etc.
2. Reserves and Surplus 2. Investments
(1) Capital Reserve (1) Investments in
(2) Capital Govt. or Trust
Redemption securities
Reserve (2) Investments in
(3) Securities Premium Shares,
Account Debentures and
Bonds
(4) Other Reserves
(3) Immovable
Less: Debit Balance
of P&L Account Properties
(4) Investment in the
(5) Surplus, i.e.,
Balance of P&L Capital of
Account Partnership
Firms
(6) Proposed additions
to Reserves
(7) Sinking Funds
3. Secured Loans 3. Current Assets,
(1) Debentures Loans and Advances
(2) Loans and A. Current Assets
Advances (1) Interest accrued
from Banks on Investments
(3) Loans and (2) Stores and spare
advances parts
from Subsidiaries (3) Loose Tools
(4) Other Loans & (4) Stock in Trade
Advances (5) Work in Progress
(6) Sundry Debtors
(a) Debt outstanding
for a period
exceeding six
months.
(b) Other Debts
Less: Provision
(7) Cash and Bank
Balances
4. Unsecured Loans B. Loans & Advances:
(1) Fixed Deposit (1) Acceptances &
(2) Loans and Loans to
advances from Subsidiaries
subsidiaries (2) Exchange
(3) Short-term Loans (3) Advances
& Advances recoverable for
(a) From Banks value to be
received by
(b) From Others
Rates, Taxes,
Insurance etc.
(4) Balance with
Customs, poet
Trust etc.
Contd...

LOVELY PROFESSIONAL UNIVERSITY 103